Results 81 to 90 of about 1,923 (289)
Conditional conservatism and cost of capital. [PDF]
We empirically test the association between conditional conservatism and cost of equity capital. Conditional conservatism imposes stronger verification requirements for the recognition of economic gains than economic losses, resulting in earnings that ...
García Osma, Beatriz +2 more
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Consistent estimation of conditional conservatism [PDF]
, 2010 In this paper, we propose an econometric model that presents three advantages in relation to the Basu model: (1) it is robust to the aggregation problem; that is, we prove that the Basu model produces inconsistent estimations of conditional conservatism ...
Cano Rodríguez, Manuel +1 more
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Advanced Intelligent Systems, EarlyView.Four decades of retinal vessel segmentation research (1982–2025) are synthesized, spanning classical image processing, machine learning, and deep learning paradigms. A meta‐analysis of 428 studies establishes a unified taxonomy and highlights performance trends, generalization capabilities, and clinical relevance.
Avinash Bansal +6 more
wiley +1 more source
CEO Powerful Features on Conditional and Unconditional Conservatism
, 2021 The present study aimed to investigate the characteristics of CEO capabilities on the conditional and unconditional conservatism in companies listed on Tehran Stock Exchange. In order to test research hypotheses after collecting and screening the initial
et. al., Saeedeh Rezaee,
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AI &Innovation, EarlyView.ABSTRACT Open‐source artificial intelligence is widely promoted as a democratising pathway to digital sovereignty for African states, offering access to frontier architectures without prohibitive capital investment. This paper investigates whether open‐source AI represents a credible route to autonomy or generates a new form of structural dependency ...
Ololade A. Shonubi
wiley +1 more source
Board of directors' characteristics and conditional accounting conservatism : Spanish evidence. [PDF]
Using a sample of Spanish listed firms for the period 1997-2002 we find that firms where the CEO has low influence over the functioning of the board of directors show a greater degree of accounting conservatism.
García Osma, Beatriz +2 more
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American Journal of Agricultural Economics, EarlyView.Abstract This study examines the impact of soil erosion on agricultural land values in the United States (US) Midwest. Based on a novel county‐level panel data set with information on soil erosion levels and agricultural land values covering five census years (1997, 2002, 2007, 2012, and 2017), we separately investigate the direct effect of two types ...
Le Chen +3 more
wiley +1 more source
Conditional conservatism and value relevance of financial reporting: A study in view of converging accounting standards [PDF]
, 2016 This study examines the relationship between conditional conservatism and value relevance in the EU and US. Specifically, it investigates whether this relationship differs under US GAAP and IFRS compliance.
Pierre Thijssen M.W., Iatridis G.E.
core +2 more sources
The Effect of Conditional Conservatism and Agency Cost on Investment-Cashflow Sensitivity
International Research Journal of Business Studies, 2018 This research aims to give empirical evidence of the effect of conditional conservatism on company’s investment-cashflow sensitivity, and whether the impact is stronger in high agency cost firms compare to in low agency cost firms.
Bima Abdi Wibawa, Ratna Wardhani
doaj +1 more source
Conditional Accounting Conservatism and Future Negative Surprises: An Empirical Investigation
, 2009 We investigate whether conditional accounting conservatism has informational benefits to shareholders. We find some evidence that higher current conditional conservatism is associated with lower probability of future bad news, proxied by missing analyst ...
Pevzner, Mikhail, Kim, Bong Hwan
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